{"id":19816,"date":"2026-01-16T17:38:44","date_gmt":"2026-01-16T09:38:44","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19816"},"modified":"2026-01-16T17:38:44","modified_gmt":"2026-01-16T09:38:44","slug":"taiwan-seller-mandatory-eu-vat-registration-situations-complete-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/taiwan-seller-mandatory-eu-vat-registration-situations-complete-guide-2026\/","title":{"rendered":"\u53f0\u7063\u8de8\u5883\u96fb\u5546\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\u55ce\uff1f6\u5927\u5f37\u5236\u60c5\u5883\u5224\u5b9a"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19817\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-mandatory-eu-vat-registration-situations-feature-2026.png\" alt=\"\u6b50\u76dfVAT\u5f37\u5236\u8a3b\u518a\u5224\u5b9a\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u53f0\u7063\u8de8\u5883\u96fb\u5546\u5fc5\u9808\u8a3b\u518a\u76846\u5927\u60c5\u5883\uff1a\u672c\u5730\u5009\u5132\u3001\u92b7\u552e\u9580\u6abb\u3001\u9032\u53e3\u6e05\u95dc\u3001\u5e73\u53f0\u8981\u6c42\u3001B2B\u4ea4\u6613\u8207\u7a05\u52d9\u7a3d\u67e5\uff0c2026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-mandatory-eu-vat-registration-situations-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-mandatory-eu-vat-registration-situations-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-mandatory-eu-vat-registration-situations-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-mandatory-eu-vat-registration-situations-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-mandatory-eu-vat-registration-situations-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\u55ce\uff1f6\u5927\u5f37\u5236\u60c5\u5883\u5224\u5b9a<\/h2>\n<p><strong>\u7b54\u6848\uff1a\u8996\u60c5\u6cc1\u800c\u5b9a\u3002\u53f0\u7063\u8de8\u5883\u96fb\u5546\u662f\u5426\u5fc5\u9808\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc\u4e09\u5927\u6838\u5fc3\u56e0\u7d20\uff1a(1)\u662f\u5426\u5728\u6b50\u76df\u5883\u5167\u6709\u672c\u5730\u5009\u5132\u6216\u7d93\u6fdf\u5be6\u8cea\uff0c(2)\u5e74\u92b7\u552e\u984d\u662f\u5426\u8d85\u904e\u20ac10,000\u9580\u6abb\uff0c(3)\u662f\u5426\u6d89\u53ca\u9032\u53e3\u6e05\u95dc\u3001B2B\u4ea4\u6613\u6216\u5e73\u53f0\u5f37\u5236\u8981\u6c42\u3002\u6839\u64da<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee42006\/112\/EC<\/a>\u82072021\u5e74\u751f\u6548\u7684e-commerce package\u65b0\u5236\uff0c\u4ee5\u4e0b6\u7a2e\u60c5\u5883\u5c6c\u65bc\u5f37\u5236\u6027\u8a3b\u518a<\/strong>\uff0c\u82e5\u672a\u5408\u898f\u53ef\u80fd\u9762\u81e8\u7a05\u52d9\u7a3d\u67e5\u3001\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%)\u3001\u5e73\u53f0\u4e0b\u67b6\u6216\u8ca8\u7269\u6263\u62bc\u7b49\u56b4\u91cd\u5f8c\u679c\u3002\u672c\u6587\u5c07\u5b8c\u6574\u89e3\u6790\u90196\u5927\u60c5\u5883\uff0c\u5e6b\u52a9\u53f0\u7063\u8ce3\u5bb6\u7cbe\u6e96\u5224\u5b9a\u662f\u5426\u9700\u8981\u8a3b\u518aVAT\u3002<\/p>\n<hr \/>\n<h2>\u70ba\u4ec0\u9ebc\u53f0\u7063\u8de8\u5883\u96fb\u5546\u9700\u8981\u95dc\u6ce8\u6b50\u76dfVAT\u8a3b\u518a\uff1f<\/h2>\n<p>\u6b50\u76df\u589e\u503c\u7a05(VAT)\u662f\u6b50\u76df27\u570b\u5c0d\u5546\u54c1\u8207\u670d\u52d9\u92b7\u552e\u8ab2\u5fb5\u7684\u6d88\u8cbb\u7a05\uff0c\u7a05\u7387\u56e0\u570b\u5bb6\u8207\u5546\u54c1\u985e\u5225\u800c\u7570(\u6a19\u6e96\u7a05\u738715%-27%\uff0c\u964d\u4f4e\u7a05\u73875%-13%)\u3002\u5c0d\u53f0\u7063\u8de8\u5883\u96fb\u5546\u800c\u8a00\uff0c\u6b50\u76dfVAT\u8a3b\u518a\u8207\u7533\u5831\u662f\u9032\u5165\u6b50\u6d32\u5e02\u5834\u7684<strong>\u7a05\u52d9\u5408\u898f\u7d05\u7dda<\/strong>\uff0c\u76f4\u63a5\u5f71\u97ff\uff1a<\/p>\n<ul>\n<li><strong>Amazon\u3001eBay\u7b49\u5e73\u53f0\u92b7\u552e\u6b0a\u9650<\/strong>\uff1a\u591a\u6578\u5e73\u53f0\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u66ab\u505c\u92b7\u552e\u6216\u6263\u6b3e\u4ee3\u7e73<\/li>\n<li><strong>\u6d77\u95dc\u6e05\u95dc\u901f\u5ea6<\/strong>\uff1a\u672a\u8a3b\u518aVAT\u53ef\u80fd\u5c0e\u81f4\u8ca8\u7269\u88ab\u6263\u62bc\u3001\u6e05\u95dc\u5ef6\u9072\u6216\u984d\u5916\u7a05\u91d1<\/li>\n<li><strong>\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa<\/strong>\uff1a\u6b50\u76df\u5404\u570b\u7a05\u52d9\u6a5f\u95dc(\u5982\u5fb7\u570bFinanzamt\u3001\u82f1\u570bHMRC)\u53ef\u8ffd\u6eaf5-10\u5e74\u92b7\u552e\u7d00\u9304\uff0c\u672a\u7533\u5831VAT\u53ef\u80fd\u9762\u81e8\u9ad8\u984d\u7f70\u6b3e\u8207\u6eef\u7d0d\u91d1<\/li>\n<li><strong>B2B\u5ba2\u6236\u4fe1\u4efb\u5ea6<\/strong>\uff1a\u5408\u898f\u7684VAT\u767c\u7968\u662f\u6b50\u6d32B2B\u63a1\u8cfc\u7684\u57fa\u672c\u8981\u6c42\uff0c\u7121VAT\u7a05\u865f\u5c07\u5931\u53bb\u4f01\u696d\u5ba2\u6236\u8a02\u55ae<\/li>\n<\/ul>\n<p>\u6839\u64da<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/a>\u7d71\u8a08\uff0c2021\u5e74e-commerce package\u5be6\u65bd\u5f8c\uff0c\u8de8\u5883\u96fb\u5546VAT\u8a3b\u518a\u9580\u6abb\u5f9e\u5404\u570b\u7368\u7acb(\u20ac35,000-\u20ac100,000)\u7d71\u4e00\u964d\u4f4e\u81f3<strong>\u5168\u6b50\u76df\u5408\u8a08\u20ac10,000<\/strong>\uff0c\u5927\u5e45\u64f4\u5927\u5f37\u5236\u8a3b\u518a\u7bc4\u570d\u3002\u53f0\u7063\u8ce3\u5bb6\u82e5\u5c0d\u8a3b\u518a\u5224\u5b9a\u908f\u8f2f\u4e0d\u6e05\u695a\uff0c\u53ef\u80fd\u8aa4\u5224\u81ea\u9858\u6027\u8207\u5f37\u5236\u6027\u8a3b\u518a\uff0c\u5c0e\u81f4\u5408\u898f\u98a8\u96aa\u3002<\/p>\n<p>\u82e5\u9700\u4e86\u89e3\u5b8c\u6574\u7684\u6b50\u76dfVAT\u8a3b\u518a\u5224\u5b9a\u908f\u8f2f\uff0c\u53ef\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09<\/a>\u3002<\/p>\n<hr \/>\n<h2>6\u5927\u5f37\u5236\u8a3b\u518a\u6b50\u76dfVAT\u7684\u60c5\u5883<\/h2>\n<h3>\u60c5\u5883\u4e00\uff1a\u5728\u6b50\u76df\u5883\u5167\u6709\u672c\u5730\u5009\u5132\u6216\u7d93\u6fdf\u5be6\u8cea<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1a\u53ea\u8981\u5728\u6b50\u76df\u4efb\u4e00\u6210\u54e1\u570b\u64c1\u6709<strong>\u5be6\u9ad4\u5009\u5132<\/strong>(\u5982Amazon FBA\u5009\u3001\u7b2c\u4e09\u65b9\u6d77\u5916\u5009\u3001\u81ea\u6709\u5009\u5eab)\u3001<strong>\u8fa6\u516c\u5ba4<\/strong>\u6216<strong>\u56fa\u5b9a\u71df\u696d\u5834\u6240<\/strong>\uff0c\u5373\u69cb\u6210<strong>\u7d93\u6fdf\u5be6\u8cea(Economic Presence)<\/strong>\uff0c\u5fc5\u9808\u5728\u8a72\u570b\u8a3b\u518aVAT\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>Amazon FBA\u8ce3\u5bb6<\/strong>\uff1a\u4f7f\u7528\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u6ce2\u862d\u3001\u6377\u514b\u7b49FBA\u5009\u5132\uff0c\u5fc5\u9808\u5728\u5009\u5132\u6240\u5728\u570b\u8a3b\u518aVAT<\/li>\n<li><strong>\u6d77\u5916\u5009\u6a21\u5f0f<\/strong>\uff1a\u59d4\u8a17\u7b2c\u4e09\u65b9\u7269\u6d41(3PL)\u5728\u8377\u862d\u3001\u6bd4\u5229\u6642\u7b49\u570b\u5b58\u653e\u5eab\u5b58\uff0c\u9700\u5728\u5009\u5132\u570b\u8a3b\u518a<\/li>\n<li><strong>\u591a\u570b\u5009\u5132<\/strong>\uff1a\u82e5\u540c\u6642\u4f7f\u7528\u5fb7\u570b+\u6cd5\u570b+\u6ce2\u862d\u5009\u5132\uff0c\u9700\u57283\u570b\u5206\u5225\u8a3b\u518aVAT(\u6216\u9078\u64c7OSS\u7c21\u5316\u7533\u5831)<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u8aa4\u5340<\/strong>\uff1a<br \/>\n\u274c \u300c\u6211\u53ea\u662f\u66ab\u6642\u5b58\u653e\u8ca8\u7269\uff0c\u4e0d\u7b97\u5009\u5132\u300d\u2192 \u932f\u8aa4\uff01\u4efb\u4f55\u5f62\u5f0f\u7684\u5eab\u5b58\u5b58\u653e(\u5305\u542bconsignment stock\u3001\u5bc4\u552e\u5eab\u5b58)\u7686\u69cb\u6210\u7d93\u6fdf\u5be6\u8cea<br \/>\n\u274c \u300c\u6211\u7528dropshipping\u76f4\u767c\uff0c\u4e0d\u9700\u8981\u8a3b\u518a\u300d\u2192 \u9700\u8996\u4f9b\u61c9\u5546\u6240\u5728\u5730\u8207\u8ca8\u7269\u6d41\u5411\u5224\u5b9a\uff0c\u82e5\u5f9e\u6b50\u76df\u5009\u767c\u8ca8\u4ecd\u9700\u8a3b\u518a<\/p>\n<hr \/>\n<h3>\u57162: \u6b50\u76dfVAT\u5f37\u5236\u8a3b\u518a\u5224\u5b9a\u6d41\u7a0b\u5716<\/h3>\n<h3><img decoding=\"async\" class=\"alignnone size-full wp-image-19818\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-decision-flowchart-taiwan-seller-2026.png\" alt=\"\u6b50\u76dfVAT\u5f37\u5236\u8a3b\u518a\u5224\u5b9a\u6d41\u7a0b\u5716\uff0c\u986f\u793a\u53f0\u7063\u8de8\u5883\u96fb\u5546\u5f9e\u5009\u5132\u5224\u5b9a\u3001\u92b7\u552e\u9580\u6abb\u3001\u9032\u53e3\u6e05\u95dc\u5230B2B\u4ea4\u6613\u7684\u5b8c\u6574\u6c7a\u7b56\u6a39\uff0c2026\u6700\u65b0\u898f\u5b9a\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-decision-flowchart-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-decision-flowchart-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-decision-flowchart-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-decision-flowchart-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-decision-flowchart-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/h3>\n<h3><\/h3>\n<h3>\u60c5\u5883\u4e8c\uff1a\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000(\u5168\u6b50\u76df\u5408\u8a08)<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1a\u6839\u64da2021\u5e74e-commerce package\u65b0\u5236\uff0c\u53f0\u7063\u8de8\u5883\u96fb\u5546\u82e5\u5728<strong>\u5168\u6b50\u76df27\u570b\u7684\u9060\u8dddB2C\u92b7\u552e\u7e3d\u984d<\/strong>\u8d85\u904e\u20ac10,000\/\u5e74\uff0c\u5fc5\u9808\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\u6216\u9078\u64c7OSS(\u4e00\u7ad9\u5f0f\u5546\u5e97)\u7c21\u5316\u7533\u5831\u5236\u5ea6\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u9580\u6abb\u8a08\u7b97<\/strong>\uff1a\u20ac10,000\u70ba\u5168\u6b50\u76df\u5408\u8a08\uff0c\u975e\u55ae\u4e00\u570b\u5bb6\u9580\u6abb(\u820a\u5236\u5404\u570b\u7368\u7acb\u9580\u6abb\u20ac35,000-\u20ac100,000\u5df2\u5ee2\u9664)<\/li>\n<li><strong>OSS vs \u5206\u5225\u8a3b\u518a<\/strong>\uff1a\u8d85\u904e\u9580\u6abb\u5f8c\u53ef\u9078\u64c7(1)\u5728\u5404\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518aVAT\uff0c\u6216(2)\u5728\u4efb\u4e00\u6b50\u76df\u570b\u8a3b\u518aOSS\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u570b\u5bb6VAT<\/li>\n<li><strong>Amazon\u8ce3\u5bb6\u6ce8\u610f<\/strong>\uff1aAmazon\u6703\u8ffd\u8e64\u8ce3\u5bb6\u92b7\u552e\u984d\uff0c\u8d85\u904e\u20ac10,000\u6703\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u8aa4\u5340<\/strong>\uff1a<br \/>\n\u274c \u300c\u6211\u53ea\u5728\u5fb7\u570b\u92b7\u552e\u20ac8,000\uff0c\u4e0d\u9700\u8981\u8a3b\u518a\u300d\u2192 \u932f\u8aa4\uff01\u9700\u8a08\u7b97\u5168\u6b50\u76df\u92b7\u552e\u7e3d\u984d(\u5fb7\u570b\u20ac8,000+\u6cd5\u570b\u20ac3,000=\u20ac11,000\uff0c\u5df2\u8d85\u904e\u9580\u6abb)<br \/>\n\u274c \u300c\u6211\u7528IOSS\uff0c\u4e0d\u9700\u8981\u8a3b\u518aOSS\u300d\u2192 \u932f\u8aa4\uff01IOSS\u50c5\u9069\u7528\u9032\u53e3\u8ca8\u503c\u2264\u20ac150\u7684B2C\u92b7\u552e\uff0c\u82e5\u5f9e\u6b50\u76df\u5009\u767c\u8ca8\u4ecd\u9700OSS<\/p>\n<hr \/>\n<h3>\u60c5\u5883\u4e09\uff1a\u9032\u53e3\u8ca8\u503c\u8d85\u904e\u20ac150\u9700\u7e73\u7d0d\u9032\u53e3VAT<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1a\u5f9e\u53f0\u7063\u76f4\u63a5\u51fa\u53e3\u81f3\u6b50\u76df\u6d88\u8cbb\u8005\uff0c\u82e5\u55ae\u7b46\u8a02\u55ae\u8ca8\u503c<strong>\u8d85\u904e\u20ac150<\/strong>\uff0c\u9700\u5728\u9032\u53e3\u570b\u7e73\u7d0d<strong>\u9032\u53e3VAT<\/strong>(Import VAT)\uff0c\u901a\u5e38\u9700\u8a3b\u518aVAT\u7a05\u865f\u624d\u80fd\u5b8c\u6210\u6e05\u95dc\u8207\u5f8c\u7e8c\u9000\u7a05\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>IOSS\u9650\u5236<\/strong>\uff1aIOSS(\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97)\u50c5\u9069\u7528\u8ca8\u503c\u2264\u20ac150\u7684\u4f4e\u50f9\u503c\u9032\u53e3\uff0c\u8d85\u904e\u20ac150\u7121\u6cd5\u4f7f\u7528IOSS\uff0c\u9700\u8d70\u50b3\u7d71\u9032\u53e3VAT\u7a0b\u5e8f<\/li>\n<li><strong>\u6e05\u95dc\u8981\u6c42<\/strong>\uff1a\u6d77\u95dc\u901a\u5e38\u8981\u6c42\u9032\u53e3\u5546\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u624d\u80fd\u958b\u7acb\u9032\u53e3VAT\u7e73\u6b3e\u55ae\u8207\u653e\u884c\u8ca8\u7269<\/li>\n<li><strong>\u9000\u7a05\u554f\u984c<\/strong>\uff1a\u9032\u53e3VAT\u53ef\u5728\u5f8c\u7e8c\u92b7\u552eVAT\u7533\u5831\u6642\u62b5\u6263\uff0c\u4f46\u9700\u6709VAT\u7a05\u865f\u624d\u80fd\u7533\u8acb\u9000\u7a05<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u8aa4\u5340<\/strong>\uff1a<br \/>\n\u274c \u300c\u6211\u7528\u5feb\u905e\u516c\u53f8\u4ee3\u7e73\u9032\u53e3VAT\uff0c\u4e0d\u9700\u8981\u8a3b\u518a\u300d\u2192 \u90e8\u5206\u60c5\u6cc1\u53ef\u884c\uff0c\u4f46\u7121\u6cd5\u62b5\u6263\u9032\u53e3VAT\uff0c\u4e14\u5feb\u905e\u516c\u53f8\u53ef\u80fd\u6536\u53d6\u9ad8\u984d\u624b\u7e8c\u8cbb<br \/>\n\u274c \u300c\u6211\u8ca8\u503c\u20ac149.99\uff0c\u53ef\u4ee5\u898f\u907f\u20ac150\u9580\u6abb\u300d\u2192 \u6d77\u95dc\u6703\u67e5\u6838\u4f4e\u5831\u50f9\u503c\uff0c\u82e5\u88ab\u8a8d\u5b9a\u70ba\u9003\u7a05\u53ef\u80fd\u9762\u81e8\u7f70\u6b3e\u8207\u8ca8\u7269\u6263\u62bc<\/p>\n<hr \/>\n<h3>\u60c5\u5883\u56db\uff1a\u5e73\u53f0\u5f37\u5236\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1aAmazon\u3001eBay\u3001Cdiscount\u7b49\u4e3b\u6d41\u96fb\u5546\u5e73\u53f0\uff0c\u70ba\u7b26\u5408\u6b50\u76df\u7a05\u52d9\u5408\u898f\u8981\u6c42\uff0c\u6703<strong>\u5f37\u5236\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f<\/strong>\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u3001\u6263\u6b3e\u4ee3\u7e73VAT\u6216\u95dc\u9589\u5e33\u865f\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>Amazon VAT\u9a57\u8b49<\/strong>\uff1aAmazon\u6703\u5b9a\u671f\u6aa2\u67e5\u8ce3\u5bb6VAT\u7a05\u865f\u6709\u6548\u6027(\u900f\u904eVIES\u7cfb\u7d71)\uff0c\u82e5\u7121\u6548\u6216\u904e\u671f\u6703\u767c\u51fa\u8b66\u544a\u4e26\u66ab\u505c\u92b7\u552e<\/li>\n<li><strong>\u5e73\u53f0\u4ee3\u6263VAT<\/strong>\uff1a\u90e8\u5206\u5e73\u53f0(\u5982Amazon UK)\u82e5\u8ce3\u5bb6\u672a\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u6703\u76f4\u63a5\u5f9e\u92b7\u552e\u6b3e\u6263\u9664VAT\u4e26\u4ee3\u7e73\u7a05\u52d9\u6a5f\u95dc<\/li>\n<li><strong>\u8de8\u7ad9\u9ede\u92b7\u552e<\/strong>\uff1a\u82e5\u540c\u6642\u5728Amazon\u5fb7\u570b\u7ad9+\u6cd5\u570b\u7ad9+\u897f\u73ed\u7259\u7ad9\u92b7\u552e\uff0c\u9700\u63d0\u4f9b\u5404\u570bVAT\u7a05\u865f\u6216OSS\u7a05\u865f<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u8aa4\u5340<\/strong>\uff1a<br \/>\n\u274c \u300c\u6211\u53ea\u5728Amazon\u92b7\u552e\uff0c\u5e73\u53f0\u6703\u5e6b\u6211\u8655\u7406VAT\u300d\u2192 \u932f\u8aa4\uff01\u5e73\u53f0\u50c5\u8ca0\u8cac\u4ee3\u6536VAT\uff0c\u8ce3\u5bb6\u4ecd\u9700\u81ea\u884c\u8a3b\u518a\u8207\u7533\u5831<br \/>\n\u274c \u300c\u6211\u7528\u5225\u4eba\u7684VAT\u7a05\u865f\u300d\u2192 \u56b4\u91cd\u9055\u6cd5\uff01\u53ef\u80fd\u9762\u81e8\u5e73\u53f0\u5c01\u865f\u3001\u7a05\u52d9\u7a3d\u67e5\u8207\u5211\u4e8b\u8cac\u4efb<\/p>\n<hr \/>\n<h3>\u60c5\u5883\u4e94\uff1aB2B\u4ea4\u6613\u9700\u958b\u7acb\u5408\u898f\u767c\u7968<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1a\u82e5\u92b7\u552e\u5c0d\u8c61\u70ba<strong>\u6b50\u76df\u4f01\u696d\u5ba2\u6236(B2B)<\/strong>\uff0c\u9700\u958b\u7acb\u542bVAT\u7a05\u865f\u7684\u5408\u898f\u767c\u7968(Invoice)\uff0c\u5426\u5247\u5ba2\u6236\u7121\u6cd5\u62b5\u6263\u9032\u9805VAT\uff0c\u5c07\u5931\u53bb\u8a02\u55ae\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>Reverse Charge\u6a5f\u5236<\/strong>\uff1aB2B\u8de8\u5883\u92b7\u552e\u53ef\u9069\u7528Reverse Charge(\u53cd\u5411\u8ab2\u7a05)\uff0c\u8ce3\u5bb6\u958b\u7acb0% VAT\u767c\u7968\uff0c\u7531\u8cb7\u65b9\u81ea\u884c\u7533\u5831VAT<\/li>\n<li><strong>VIES\u9a57\u8b49<\/strong>\uff1aB2B\u767c\u7968\u9700\u5305\u542b\u8cb7\u8ce3\u96d9\u65b9VAT\u7a05\u865f\uff0c\u4e26\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">VIES\u7cfb\u7d71<\/a>\u9a57\u8b49\u6709\u6548\u6027<\/li>\n<li><strong>\u5408\u898f\u8981\u6c42<\/strong>\uff1a\u7121VAT\u7a05\u865f\u7121\u6cd5\u958b\u7acb\u5408\u898fB2B\u767c\u7968\uff0c\u5c07\u5931\u53bb\u4f01\u696d\u5ba2\u6236\u4fe1\u4efb\u8207\u8a02\u55ae<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u8aa4\u5340<\/strong>\uff1a<br \/>\n\u274c \u300cB2B\u4e0d\u7528\u7e73VAT\uff0c\u4e0d\u9700\u8981\u8a3b\u518a\u300d\u2192 \u932f\u8aa4\uff01\u96d6\u7136\u9069\u7528Reverse Charge\u514d\u7e73VAT\uff0c\u4f46\u4ecd\u9700\u8a3b\u518aVAT\u7a05\u865f\u624d\u80fd\u958b\u7acb\u5408\u898f\u767c\u7968<br \/>\n\u274c \u300c\u6211\u958b\u53f0\u7063\u767c\u7968\u7d66\u6b50\u76df\u5ba2\u6236\u300d\u2192 \u4e0d\u7b26\u5408\u6b50\u76df\u7a05\u52d9\u898f\u5b9a\uff0c\u5ba2\u6236\u7121\u6cd5\u62b5\u6263\u9032\u9805VAT<\/p>\n<hr \/>\n<h3>\u60c5\u5883\u516d\uff1a\u7a05\u52d9\u7a3d\u67e5\u6216\u6d77\u95dc\u8981\u6c42\u88dc\u7e73VAT<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1a\u82e5\u88ab\u6b50\u76df\u7a05\u52d9\u6a5f\u95dc(\u5982\u5fb7\u570bFinanzamt\u3001\u82f1\u570bHMRC)\u6216\u6d77\u95dc\u7a3d\u67e5\uff0c\u767c\u73fe<strong>\u672a\u8a3b\u518aVAT\u4f46\u6709\u61c9\u7a05\u92b7\u552e<\/strong>\uff0c\u6703\u8981\u6c42\u88dc\u7e73VAT\u3001\u7f70\u6b3e\u8207\u6eef\u7d0d\u91d1\uff0c\u4e26\u5f37\u5236\u8a3b\u518aVAT\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u8ffd\u6eaf\u671f\u9650<\/strong>\uff1a\u5404\u570b\u53ef\u8ffd\u6eaf5-10\u5e74\u92b7\u552e\u7d00\u9304\uff0c\u88dc\u7e73\u91d1\u984d\u53ef\u80fd\u9ad8\u9054\u92b7\u552e\u984d\u768420%-30%<\/li>\n<li><strong>\u7f70\u6b3e\u56b4\u91cd\u6027<\/strong>\uff1a\u672a\u7533\u5831VAT\u7f70\u6b3e\u53ef\u9054\u61c9\u7e73VAT\u768420%-100%\uff0c\u56b4\u91cd\u9003\u7a05\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8cac\u4efb<\/li>\n<li><strong>\u8ca8\u7269\u6263\u62bc<\/strong>\uff1a\u6d77\u95dc\u767c\u73fe\u672a\u7e73\u9032\u53e3VAT\u53ef\u80fd\u6263\u62bc\u8ca8\u7269\uff0c\u76f4\u5230\u88dc\u7e73\u7a05\u6b3e\u8207\u7f70\u6b3e<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u8aa4\u5340<\/strong>\uff1a<br \/>\n\u274c \u300c\u6211\u92b7\u552e\u984d\u5c0f\uff0c\u4e0d\u6703\u88ab\u7a3d\u67e5\u300d\u2192 \u932f\u8aa4\uff01\u6b50\u76df\u7a05\u52d9\u6a5f\u95dc\u53ef\u900f\u904e\u5e73\u53f0\u6578\u64da\u3001\u6d77\u95dc\u7d00\u9304\u3001\u9280\u884c\u6d41\u6c34\u8ffd\u67e5\u672a\u7533\u5831VAT<br \/>\n\u274c \u300c\u6211\u95dc\u9589\u5e33\u865f\u5c31\u6c92\u4e8b\u4e86\u300d\u2192 \u932f\u8aa4\uff01\u7a05\u52d9\u8cac\u4efb\u4e0d\u56e0\u505c\u6b62\u92b7\u552e\u800c\u6d88\u5931\uff0c\u4ecd\u9700\u88dc\u7e73\u8207\u7f70\u6b3e<\/p>\n<hr \/>\n<h3>\u57163: \u6b50\u76dfVAT\u5f37\u5236\u8a3b\u518a\u60c5\u5883\u6aa2\u6838\u8868<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19819\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-situations-checklist-taiwan-seller-2026.png\" alt=\"\u6b50\u76dfVAT\u5f37\u5236\u8a3b\u518a\u60c5\u5883\u6aa2\u6838\u8868\uff0c\u986f\u793a\u672c\u5730\u5009\u5132\u3001\u92b7\u552e\u9580\u6abb\u3001\u9032\u53e3\u6e05\u95dc\u3001\u5e73\u53f0\u8981\u6c42\u3001B2B\u4ea4\u6613\u8207\u7a05\u52d9\u7a3d\u67e5\u7b496\u5927\u60c5\u5883\u7684\u5224\u5b9a\u6a19\u6e96\u3001\u98a8\u96aa\u7b49\u7d1a\u8207\u5efa\u8b70\u884c\u52d5\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-situations-checklist-taiwan-seller-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-situations-checklist-taiwan-seller-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-situations-checklist-taiwan-seller-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-situations-checklist-taiwan-seller-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-mandatory-registration-situations-checklist-taiwan-seller-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>\u9700\u8981\u7279\u5225\u6ce8\u610f\u76843\u500b\u91cd\u9ede<\/h2>\n<h3>1. OSS vs IOSS\u7684\u9069\u7528\u5dee\u7570<\/h3>\n<ul>\n<li><strong>OSS(\u4e00\u7ad9\u5f0f\u5546\u5e97)<\/strong>\uff1a\u9069\u7528\u65bc<strong>\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e<\/strong>(\u8ce3\u5bb6\u5df2\u5728\u6b50\u76df\u6709\u5009\u5132\u6216\u7d93\u6fdf\u5be6\u8cea)\uff0c\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u6642\u5fc5\u9808\u8a3b\u518a<\/li>\n<li><strong>IOSS(\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97)<\/strong>\uff1a\u9069\u7528\u65bc<strong>\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269<\/strong>(\u2264\u20ac150)\u7684B2C\u92b7\u552e\uff0c\u53ef\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6<\/li>\n<li><strong>\u95dc\u9375\u5dee\u7570<\/strong>\uff1aOSS\u8655\u7406\u6b50\u76df\u5883\u5167\u92b7\u552eVAT\uff0cIOSS\u8655\u7406\u9032\u53e3VAT\uff0c\u5169\u8005\u4e0d\u4e92\u76f8\u66ff\u4ee3<\/li>\n<\/ul>\n<p>\u95dc\u65bc\u9032\u53e3\u3001\u5009\u5132\u8207\u8de8\u5883\u92b7\u552e\u7684VAT\u5224\u5b9a\u7d30\u7bc0,\u8acb\u53c3\u95b1<a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u5982\u4f55\u5224\u5b9a\uff1f<\/a>\u3002<\/p>\n<h3>2. \u591a\u570b\u5009\u5132\u7684VAT\u8a3b\u518a\u7b56\u7565<\/h3>\n<p>\u82e5\u540c\u6642\u4f7f\u7528\u591a\u570bFBA\u5009\u5132(\u5982\u5fb7\u570b+\u6cd5\u570b+\u6ce2\u862d)\uff0c\u6709\u5169\u7a2e\u9078\u64c7\uff1a<\/p>\n<ul>\n<li><strong>\u65b9\u6848A<\/strong>\uff1a\u5728\u5404\u5009\u5132\u570b\u5206\u5225\u8a3b\u518aVAT\uff0c\u6bcf\u570b\u7368\u7acb\u7533\u5831(\u9069\u5408\u92b7\u552e\u984d\u6975\u9ad8\u6216\u7279\u5b9a\u570b\u5bb6\u7a05\u7387\u512a\u52e2\u660e\u986f)<\/li>\n<li><strong>\u65b9\u6848B<\/strong>\uff1a\u5728\u4e00\u500b\u570b\u5bb6\u8a3b\u518aOSS\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u570b\u5bb6VAT(\u9069\u5408\u5927\u591a\u6578\u4e2d\u5c0f\u8ce3\u5bb6\uff0c\u7c21\u5316\u7533\u5831\u6d41\u7a0b)<\/li>\n<\/ul>\n<h3>3. Brexit\u5f8c\u82f1\u570bVAT\u7368\u7acb\u8655\u7406<\/h3>\n<p>2021\u5e74Brexit\u5f8c\uff0c\u82f1\u570bVAT\u5df2\u812b\u96e2\u6b50\u76df\u9ad4\u7cfb\uff0c\u9700<strong>\u7368\u7acb\u8a3b\u518a\u8207\u7533\u5831<\/strong>\uff1a<\/p>\n<ul>\n<li>\u82f1\u570bVAT\u7a05\u865f\u7121\u6cd5\u7528\u65bc\u6b50\u76df27\u570b<\/li>\n<li>\u82e5\u540c\u6642\u5728\u82f1\u570b+\u6b50\u76df\u92b7\u552e\uff0c\u9700\u5206\u5225\u8a3b\u518a\u82f1\u570bVAT\u8207\u6b50\u76dfVAT(\u6216OSS)<\/li>\n<li>\u82f1\u570b\u6709\u7368\u7acb\u7684OSS\u5236\u5ea6(UK OSS)\uff0c\u4f46\u50c5\u9069\u7528\u5317\u611b\u723e\u862d\u7279\u6b8a\u60c5\u6cc1<\/li>\n<\/ul>\n<hr \/>\n<h2>\u7e3d\u7d50<\/h2>\n<p>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc6\u5927\u6838\u5fc3\u60c5\u5883\uff1a<\/p>\n<ul>\n<li><strong>\u672c\u5730\u5009\u5132<\/strong>\uff1a\u6709\u6b50\u76df\u5009\u5132\/\u8fa6\u516c\u5ba4\u5fc5\u9808\u8a3b\u518a<\/li>\n<li><strong>\u92b7\u552e\u9580\u6abb<\/strong>\uff1a\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\u5fc5\u9808\u8a3b\u518a<\/li>\n<li><strong>\u9032\u53e3\u6e05\u95dc<\/strong>\uff1a\u8ca8\u503c&gt;\u20ac150\u9700\u7e73\u9032\u53e3VAT\uff0c\u5efa\u8b70\u8a3b\u518a<\/li>\n<li><strong>\u5e73\u53f0\u8981\u6c42<\/strong>\uff1aAmazon\/eBay\u8981\u6c42VAT\u7a05\u865f\uff0c\u5fc5\u9808\u8a3b\u518a<\/li>\n<li><strong>B2B\u4ea4\u6613<\/strong>\uff1a\u9700\u958b\u7acb\u5408\u898f\u767c\u7968\uff0c\u5efa\u8b70\u8a3b\u518a<\/li>\n<li><strong>\u7a05\u52d9\u7a3d\u67e5<\/strong>\uff1a\u88ab\u67e5\u7372\u672a\u7533\u5831\u5fc5\u9808\u88dc\u7e73+\u8a3b\u518a<\/li>\n<\/ul>\n<p>\u82e5\u7b26\u5408\u4efb\u4e00\u60c5\u5883\uff0c\u5efa\u8b70\u7acb\u5373\u8a55\u4f30\u8a3b\u518a\u9700\u6c42\uff0c\u907f\u514d\u7a05\u52d9\u7a3d\u67e5\u3001\u5e73\u53f0\u4e0b\u67b6\u6216\u8ca8\u7269\u6263\u62bc\u7b49\u56b4\u91cd\u5f8c\u679c\u3002\u82e5\u5c0d\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\u4ecd\u6709\u7591\u554f\uff0c\u6b61\u8fce\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/\" target=\"_blank\" rel=\"noopener\">\u7da0\u5708\u5708\u5b98\u7db2<\/a>\u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\n<h3>Q1: \u4ec0\u9ebc\u662fOSS(\u4e00\u7ad9\u5f0f\u5546\u5e97)\u5236\u5ea6\uff1f<\/h3>\n<p>OSS\u662f\u6b50\u76df2021\u5e74\u63a8\u51fa\u7684VAT\u7c21\u5316\u7533\u5831\u5236\u5ea6\uff0c\u5141\u8a31\u8ce3\u5bb6\u5728\u4e00\u500b\u6210\u54e1\u570b\u8a3b\u518aVAT\u7a05\u865f\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u92b7\u552eVAT\uff0c\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a\u3002\u9069\u7528\u65bc\u8de8\u5883B2C\u9060\u8ddd\u92b7\u552e\uff0c\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u6642\u5fc5\u9808\u4f7f\u7528\u3002<\/p>\n<h3>Q2: \u6211\u5728Amazon\u6b50\u6d32\u7ad9\u92b7\u552e\uff0c\u4e00\u5b9a\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000(\u5168\u6b50\u76df\u5408\u8a08)\uff0c\u6216\u5728\u4efb\u4e00\u570b\u5bb6\u6709\u672c\u5730\u5009\u5132(\u5982FBA)\uff0c\u5c31\u5fc5\u9808\u8a3b\u518a\u8a72\u570bVAT\u6216\u9078\u64c7OSS\u3002Amazon\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73\u3002<\/p>\n<h3>Q3: \u6211\u53ea\u505adropshipping\u76f4\u767c\uff0c\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u9700\u8996\u4f9b\u61c9\u5546\u6240\u5728\u5730\u8207\u8ca8\u7269\u6d41\u5411\u5224\u5b9a\u3002\u82e5\u5f9e\u53f0\u7063\u76f4\u767c\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff0c\u8ca8\u503c\u2264\u20ac150\u53ef\u4f7f\u7528IOSS\u514d\u9664\u9032\u53e3VAT\uff1b\u82e5\u5f9e\u6b50\u76df\u5009\u767c\u8ca8\u6216\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\uff0c\u4ecd\u9700\u8a3b\u518aVAT\u3002<\/p>\n<h3>Q4: OSS\u548cIOSS\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f<\/h3>\n<p>OSS\u9069\u7528\u65bc\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e(\u8ce3\u5bb6\u5df2\u5728\u6b50\u76df)\uff0cIOSS\u9069\u7528\u65bc\u5f9e\u6b50\u76df\u5883\u5916(\u5982\u53f0\u7063)\u9032\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684B2C\u92b7\u552e\u3002IOSS\u53ef\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6\uff1bOSS\u8655\u7406\u6b50\u76df\u5883\u5167\u92b7\u552eVAT\u3002\u5169\u8005\u4e0d\u4e92\u76f8\u66ff\u4ee3\u3002<\/p>\n<h3>Q5: \u6c92\u6709\u8a3b\u518aVAT\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1)Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u6216\u6263\u6b3e (2)\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%) (3)\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc (4)\u5211\u4e8b\u8cac\u4efb(\u56b4\u91cd\u9003\u7a05) (5)\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\u5f71\u97ffB2B\u92b7\u552e\u3002\u5efa\u8b70\u7b26\u5408\u5f37\u5236\u8a3b\u518a\u60c5\u5883\u8005\u7acb\u5373\u8a3b\u518a\u3002<\/p>\n<h3>Q6: VAT\u7a05\u865f\u7533\u8acb\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u5404\u570b\u4e0d\u540c\u3002\u5fb7\u570b\u7d044-8\u9031\uff0c\u6ce2\u862d\u7d042-4\u9031\uff0c\u8377\u862d\u7d046-12\u9031\u3002OSS\/IOSS\u8a3b\u518a\u901a\u5e38\u8f03\u5feb(2-4\u9031)\u3002Brexit\u5f8c\u82f1\u570bVAT\u7368\u7acb\u7533\u8acb\uff0c\u7d046-8\u9031\u3002\u5efa\u8b70\u63d0\u524d3\u500b\u6708\u6e96\u5099\uff0c\u907f\u514d\u5f71\u97ff\u92b7\u552e\u3002<\/p>\n<h3>Q7: \u6211\u53ef\u4ee5\u7528\u5225\u4eba\u7684VAT\u7a05\u865f\u55ce\uff1f<\/h3>\n<p>\u7d55\u5c0d\u4e0d\u53ef\u4ee5\uff01\u4f7f\u7528\u4ed6\u4ebaVAT\u7a05\u865f\u5c6c\u65bc\u56b4\u91cd\u9055\u6cd5\u884c\u70ba\uff0c\u53ef\u80fd\u9762\u81e8\uff1a(1)\u5e73\u53f0\u6c38\u4e45\u5c01\u865f (2)\u7a05\u52d9\u6a5f\u95dc\u5211\u4e8b\u8a34\u8a1f (3)\u9ad8\u984d\u7f70\u6b3e\u8207\u9023\u5e36\u8cac\u4efb (4)\u7121\u6cd5\u518d\u8a3b\u518a\u65b0\u7a05\u865f\u3002\u5fc5\u9808\u4ee5\u81ea\u5df1\u516c\u53f8\u540d\u7fa9\u8a3b\u518aVAT\u3002<\/p>\n<h3>Q8: \u6211\u5e74\u92b7\u552e\u984d\u20ac9,000\uff0c\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u82e5\u7121\u6b50\u76df\u672c\u5730\u5009\u5132\u3001\u7121\u9032\u53e3\u6e05\u95dc\u9700\u6c42\u3001\u5e73\u53f0\u672a\u5f37\u5236\u8981\u6c42\uff0c\u66ab\u7121\u5f37\u5236\u8a3b\u518a\u7fa9\u52d9\u3002\u4f46\u5efa\u8b70\u5bc6\u5207\u8ffd\u8e64\u92b7\u552e\u984d\uff0c\u4e00\u65e6\u8d85\u904e\u20ac10,000\u9580\u6abb\u9700\u7acb\u5373\u8a3b\u518a\u3002\u90e8\u5206\u8ce3\u5bb6\u9078\u64c7\u81ea\u9858\u63d0\u524d\u8a3b\u518a\uff0c\u4ee5\u63d0\u5347\u5ba2\u6236\u4fe1\u4efb\u5ea6\u8207B2B\u92b7\u552e\u6a5f\u6703\u3002<\/p>\n<hr \/>\n<h2>\u5b98\u65b9\u53c3\u8003\u8cc7\u6599<\/h2>\n<p>\u672c\u6587\u5f15\u7528\u4ee5\u4e0b\u5b98\u65b9\u6b0a\u5a01\u4f86\u6e90\uff0c\u78ba\u4fdd\u8cc7\u8a0a\u6e96\u78ba\u6027\uff1a<\/p>\n<ol>\n<li><strong>\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee4(EU VAT Directive 2006\/112\/EC)<\/strong><br \/>\n<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u6cd5\u5f8b\u8cc7\u6599\u5eab\uff0c\u63d0\u4f9bVAT\u6307\u4ee4\u5b8c\u6574\u689d\u6587\u30012021 e-commerce package\u4fee\u8a02\u5167\u5bb9(\u5305\u542b\u20ac10,000\u92b7\u552e\u9580\u6abb\u3001OSS\/IOSS\u5236\u5ea6)\u8207\u5404\u6210\u54e1\u570b\u5be6\u65bd\u7d30\u5247\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df(European Commission &#8211; Taxation and Customs Union)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u7a05\u52d9\u6a5f\u95dc\uff0c\u63d0\u4f9bVAT\u5236\u5ea6\u7e3d\u89bd\u3001\u8de8\u5883\u96fb\u5546\u7a05\u52d9\u898f\u5b9a\u3001OSS\/IOSS\u8a3b\u518a\u6307\u5357\u8207\u5e38\u898b\u554f\u984c\u89e3\u7b54\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703VAT\u8cc7\u8a0a\u4ea4\u63db\u7cfb\u7d71(VIES)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/vies\/<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9VAT\u7a05\u865f\u9a57\u8b49\u7cfb\u7d71\uff0c\u53ef\u67e5\u8a62\u6b50\u76df27\u570b\u4f01\u696dVAT\u7a05\u865f\u6709\u6548\u6027\uff0c\u7528\u65bcB2B\u4ea4\u6613\u9a57\u8b49\u8207Reverse Charge\u9069\u7528\u6027\u78ba\u8a8d\u3002<\/li>\n<\/ol>\n<hr \/>\n<h2>\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<p>\u60f3\u66f4\u6df1\u5165\u4e86\u89e3\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\uff1f\u63a8\u85a6\u60a8\u95b1\u8b80\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u5982\u4f55\u5224\u5b9a\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\uff1a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u5e73\u53f0\u8ab0\u8981\u8ca0\u8cac\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-practical-guide-filing-audit-penalty-risk-remedy-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5be6\u52d9\u5168\u6307\u5357\uff1a\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\u55ce\uff1f6\u5927\u5f37\u5236\u60c5\u5883\u5224\u5b9a \u7b54\u6848\uff1a\u8996\u60c5\u6cc1\u800c\u5b9a\u3002\u53f0\u7063\u8de8\u5883\u96fb\u5546\u662f\u5426\u5fc5\u9808\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[44],"tags":[],"class_list":["post-19816","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19816"}],"collection":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/comments?post=19816"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19816\/revisions"}],"predecessor-version":[{"id":19820,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19816\/revisions\/19820"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=19816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=19816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=19816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}